Registration
4. After Article 642 there shall be inserted—
“Change in registration regime
642A—(1) Where a company ceases to be a company to which Article 640A applies and, immediately after ceasing to be such a company—
(a)continues to have in Northern Ireland a place of business which it had immediately before ceasing to be such a company, and
(b)does not have a branch in Great Britain,
it shall be treated for the purposes of Article 641 as having established the place of business on the date when it ceased to be a company to which Article 640A applies.
(2) Where a limited company incorporated outside the United Kingdom and Gibraltar—
(a)ceases to have a branch in Great Britain, and
(b)both immediately before and immediately after ceasing to do so, has a place of business, but not a branch, in Northern Ireland,
it shall be treated for the purposes of Article 641 as having established the place of business on the date when it ceased to have a branch in Great Britain.
(3) Schedule 20B (transitional provisions in relation to change in registration regime) shall have effect.”.